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Measuring the Capability to Raise Revenue: Process and Output Dimensions and Their Application to the Zambia Revenue Authority

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  • von Soest, Christian

Abstract

The worldwide diffusion of the good governance agenda and new public management has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions 'information collection and processing', 'merit orientation' and 'administrative accountability'. 'Revenue performance' constitutes the fourth capability dimension which assesses tax administration's output. This model is applied to the case of the Zambia Revenue Authority. The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. They can be a useful tool for future comparative analyses of tax administrations' capabilities in developing countries.

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  • von Soest, Christian, 2006. "Measuring the Capability to Raise Revenue: Process and Output Dimensions and Their Application to the Zambia Revenue Authority," GIGA Working Papers 35, GIGA German Institute of Global and Area Studies.
    • Handle: RePEc:zbw:gigawp:35
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    Cited by:

    1. Jaime Vázquez-Caro & Richard M. Bird, 2011. "Benchmarking Tax Administrations in Developing Countries: A Systemic Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Christian Von Soest & Karsten Bechle & Nina Korte, 2011. "How Neopatrimonialism Affects Tax Administration: a comparative study of three world regions," Third World Quarterly, Taylor & Francis Journals, vol. 32(7), pages 1307-1329.
    3. Ufen, Andreas, 2006. "Political Parties in Post-Suharto Indonesia: Between politik aliran and 'Philippinisation'," GIGA Working Papers 37, GIGA German Institute of Global and Area Studies.
    4. Fjeldstad, Odd-Helge, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," Working Papers 13683, Institute of Development Studies, International Centre for Tax and Development.
    5. Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
    6. Hebel, Jutta & Schucher, Günter, 2006. "The Emergence of a New 'Socialist' Market Labour Regime in China," GIGA Working Papers 39, GIGA German Institute of Global and Area Studies.
    7. Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
    8. Brach, Juliane, 2006. "Ten Years after: Achievements and Challenges of the Euro-Mediterranean Economic and Financial Partnership," GIGA Working Papers 36, GIGA German Institute of Global and Area Studies.
    9. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

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